I move: "That the Dáil agree with the Committee in Resolution No. 17."
In Committee on Finance. - Financial Resolution No. 17.
The changes made by this Resolution are easily explained. Reference No. 1 imposes a minimum duty of 2d. on Rosaries. That is designed to make good the protection given to the industry a number of years ago, which protection has been undermined by the importation of very cheap products from certain Continental countries. Reference Nos. 2 and 3 are consequential on the duty imposed by Resolution No. 4 in respect of fruits imported in syrup. Reference No. 4 effects a reduction in the duty on component parts of pianos. That is designed to encourage the assembling of pianos in the Saorstát. Reference No. 5 makes glue and size subject to the package tax. In a subsequent Resolution the duty imposed upon glue and size, as such, is repealed. That duty was imposed in 1932 in the hope that it would be possible to revive the glue-manufacturing industry, which formerly existed here. The industry was, in the main, dependent on export markets, particularly certain Continental markets. It has not been found possible to regain entry to these markets, and the prospects of restoring the industry at present appear to be remote. The operation of the duty did encourage a minor industry in the packing of glue and size imported in bulk. The effect of this reference will be to maintain that packing industry, even though the prospects of securing the re-establishment of the main industry are not so good.
As regards reference No. 6, paragraph (a) is really a minor definition for the purpose of clarifying the meaning of "stationery." Paragraph (b) extends the scope of the duty on stationery to the articles mentioned there. Certain classes of post cards were previously liable to duty as photographic prints, but they are now being exempted from that duty. The articles which now become dutiable for the first time are being produced in sufficient quantity and variety to meet the Saorstát demand. Paragraph (c) increases the duty by abolishing the preferential rate on manuscript books, which are also being manufactured in the Saorstát in sufficient quantity and variety to meet the total demand. Reference No. 7 effects no change, save in so far as it confirms the duty upon compression joints and couplings imposed by Emergency Order some time ago, following the establishment of the industry in the Saorstát. As regards reference No. 8, paragraph (a) reduces from 1/- to 9d. the exemption limit in respect of wooden toys. Previously, toys value 1/- or under were exempt from duty. There has been some development of the wooden toy industry and some evasion of the duty. It is proposed to facilitate one and prevent the other by reducing the exemption limit from 1/- to 9d.
Was the evasion effected by false declarations?
By reduction of the price so as to come within the exemption limit. Paragraph (b) cancels the duty on riddles, sieves and containers for paper and twine which are being reimposed by Resolution 4. Paragraph (c) extends the duty by bringing in handles and sections of handles for chimney or sewer scrapers. That is being done mainly because handles for tools, brushes and so forth, which were dutiable, sometimes escaped duty by being consigned as these other articles. To prevent that evasion of duty, the definition is being extended. Bungs, plugs, spiles and shives for casks or barrels are also being made subject to duty.
Reference No. 9 increases the rate of duty upon dried eggs from 6d. to 9d. Reference No. 10 increases the duty from 6d. per lb. to 9d. per lb. on vegetable soups and preparations consisting mainly of vegetables. Reference No. 11 is merely consequential on the rearrangement of the duty on fire extinguishers and other articles. Reference No. 12 is designed to make all imports of cherries preserved in water or raw liable to duty regardless of the period of importation and to extend the period in which preserved or raw strawberries become liable to duty. The changes effected by this Resolution are of a minor nature and most of them are consequential on the Resolution already passed.
Question put and agreed to.
I move: "That the Dáil agree with the Committee in Resolution No. 18." The only effect of this Resolution is to cancel duties which have been re-arranged in Resolutions Nos. 4 and 17. Most of these duties are being re-enacted in codified form by other Resolutions.
Question put and agreed to.